iAnthus Capital Holdings, Inc. Quarterly report pursuant to Section 13 or 15(d)

Unaudited Interim Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

Unaudited Interim Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)

6 Months Ended

Jun. 30, 2021

Supplemental Cash Flow Elements [Abstract]

(a)

Cash payments made on account of:


	For the Six Months Ended June 30,
	2021		2020
Income taxes	$	1,560	$	—
Interest		47		94

Summary of Changes in Other Non-cash Operating Assets and Liabilities


	For the Six Months Ended June 30,
	2021			2020
Decrease (increase) in:
Accounts receivables	$	(291	)	$	2,462
Prepaid expenses		(267	)		730
Inventories		(2,205	)		(2,693	)
Other assets		(548	)		835
Increase (decrease) in:
Accounts payable		(1,746	)		(5,764	)
Accrued and other current liabilities		12,466			21,509

	$	7,409		$	17,079

Summary of Depreciation and Amortization of Assets

(c)

Depreciation and amortization are comprised of the following:


	For the Six Months Ended June 30,
	2021		2020
Property, plant and equipment	$	6,386	$	4,616
Operating lease right-of-use assets		1,037		853
Intangible assets		7,710		7,710

	$	15,133	$	13,179

Summary of Asset Write downs and Other Charges

(d)

Write-downs and other charges are comprised of the following:


	For the Six Months Ended June 30,
	2021			2020
Write-downs :
Account receivable (recoveries) provisions, net	$	(72	)	$	329
Fixed asset		258			358

	$	186		$	687

Summary of significant non-cash investing and financing activities

(e)

Significant

non-cash

investing and financing activities are as follows:


	For the Six Months Ended June 30,
	2021		2020
Supplemental Cash Flow Information:
Share issuance - settlement of outstanding obligations	$	—	$	193
Cashless exercise of MPX warrants recorded as derivatives		—		3,325

Summary of reconciliation of cash and restricted cash

The following table provides a reconciliation of cash and restricted cash reported on the unaudited interim condensed consolidated balance sheets to such amounts presented in the statement

of cash flows:


	June 30, 2021		December 31, 2020
Cash	$	18,171	$	11,015
Restricted cash		5,710		495

Total cash and restricted cash presented in the statements of cash flows	$	23,881	$	11,510